Long Title

Enacting Formula

Amendment of section 14E
15.  Section 14E of the principal Act is amended —
(a)
by deleting “2013” in subsection (1)(aa) and substituting “2015”; and
(b)
by inserting, immediately after subsection (3A), the following subsection:
(3AA)  No deduction shall be allowed to any person under this section in respect of any expenditure for which a deduction has been allowed under section 14DA(1A) or (1B).”.